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Antigua and Barbuda vs Nepal: tax rates compared
Nepal's income tax rate is 30pp higher than Antigua and Barbuda's (30% vs 0%). The 200-country average is 28%: Antigua and Barbuda sits below it, Nepal sits above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AG | NP | Difference |
|---|---|---|---|
| Income Tax | 0% | 30% | NP +30 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 17% | 13% | AG +4 pp |
| Capital Gains Tax | 0% | 5% | NP +5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | −30 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Antigua and Barbuda's corporate tax rate is identical to Nepal's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +4 pp | Antigua and Barbuda higher |
Antigua and Barbuda's VAT rate is 4pp higher than Nepal's (17% vs 13%). The 181-country average is 15%: Antigua and Barbuda sits above it, Nepal sits below it. Antigua and Barbuda's figure is dated 2026-01-01 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | −5 pp | Nepal higher |
Nepal's capital gains tax rate is 5pp higher than Antigua and Barbuda's (5% vs 0%). The 175-country average is 10.3%: both sit below it.
Not covered for both countries yet: Crypto Tax, Wealth Tax.